https://www.taxtmi.com/caselaws?id=96490 Excise duty exemption under Notification No. 74/93 was confined to goods manufactured by a factory belonging to a State Government and intended for use by a department of that Government. A State-owned company registered under the Companies Act remained a separate legal person, so its factory could not be treated as a factory belonging to the State Government merely because of government ownership. The statutory condition for exemption was therefore not met, and the benefit was correctly denied. en-us Thu, 23 Sep 1999 00:00:00 +0530 Mon, 02 Jan 2012 16:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96490 Excise duty exemption under Notification No. 74/93 was confined to goods manufactured by a factory belonging to a State Government and intended for use by a department of that Government. A State-owned company registered under the Companies Act remained a separate legal person, so its factory could not be treated as a factory belonging to the State Government merely because of government ownership. The statutory condition for exemption was therefore not met, and the benefit was correctly denied. Case-Laws Central Excise Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96490